Question

Units of production data for the two departments of Continental Cable and Wire Company for June of the current fiscal year are as follows:

	Drawing Department	Winding Department
Work in process, June 1	5,200 units, 25% completed	2,400 units, 90% completed
Completed and transferred to next processing department during June	71,200 units	70,300 units
Work in process, June 30	4,000 units, 80% completed	3,300 units, 10% completed

a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
Started and completed in June
Transferred to Winding Department in June
Inventory in process, June 30
Total

b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for June for the Winding Department. If an amount is zero, enter in "0".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1
Started and completed in June
Transferred to finished goods in June
Inventory in process, June 30
Total

Answer 1

Solution

Requirement a

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	5,200	0	3,900
Started and completed in November	66,000	66000	66000
Transferred to Winding Department in November	71200	66000	69900
Inventory in process, November 30	4,000	4,000	3,200
Total	75200	70000	73100

Working

STEP 1 (FIFO) Drawing department
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	5,200	100%	25%	0%	75%
Units introduced	70,000
Total units to be accounted for	75,200
Completed and Transferred unit	71,200	0%	0%	100%	100%
Ending WIP	4,000	0%	0%	100%	80%

.

STEP 2 (FIFO) Drawing department
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	5,200	0%	-	75%	3,900
From units started/Introduced	66,000	100%	66,000	100%	66,000
Total	71,200		66,000		69,900
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	4,000	100%	4,000	80%	3,200
Total EUP	75,200		70,000		73,100

.

Requirement 2

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For November
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, November 1	2,400	0	240
Started and completed in November	67,900	67900	67900
Transferred to Winding Department in November	70300	67900	68140
Inventory in process, November 30	3,300	3,300	330
Total	73600	71200	68470

Working

STEP 1 (FIFO) Winding department
Reconciliation of Units
	Units	% already completed		% completed this period
		Material	Conversion cost	Material	Conversion cost
Beginning WIP	2,400	100%	90%	0%	10%
Units introduced	71,200
Total units to be accounted for	73,600
Completed and Transferred unit	70,300	0%	0%	100%	100%
Ending WIP	3,300	0%	0%	100%	10%

.

STEP 2 (FIFO) Winding department
Equivalent Units
	Total Units	Material		Conversion cost
Units Transferred:		% completed this period	Equivalent Units	% completed this period	Equivalent Units
From WIP	2,400	0%	-	10%	240
From units started/Introduced	67,900	100%	67,900	100%	67,900
Total	70,300		67,900		68,140
	Total Units	Material		Conversion cost
Ending WIP		% completed this period	Equivalent Units	% completed this period	Equivalent Units
Total	3,300	100%	3,300	10%	330
Total EUP	73,600		71,200		68,470